<<?php echo $tag ?>><?php foreach ($array as $key => $value): ?>
<?php if(is_array($value)):?>
        <?php include_partial('array',array('array' => $value, 'tag' => $key))?>
<?php else: ?>
        <value key="<?php echo $key ?>"><?php echo $value ?></value>
<?php endif; ?>
<?php endforeach; ?></<?php echo $tag ?>>
